The New York City Teachers' Retirement System uses a monthly death match report comparing Federal Social Security Administration and TRS records to identify deceased individuals collecting pensions. The report would identify the person who was receiving a pension payment even though the said person has been reported deceased. This audit determines whether TRS has adequate controls over the identification of the deceased collecting pension payments.
The New York City Board of Education Retirement System uses a monthly death match report comparing Federal Social Security Administration and New York City Pension Payroll Management System records to determine which individuals have been collecting pension payments despite being reported deceased. This audit determines whether the Board of Education Retirement System has controls over identifying the deceased individual who is still receiving pension payments after death.
The audit determined whether the Department of Education's efforts to assist Absent Teacher Reserve pool teachers in finding permanent positions were effective and how
teachers in this pool are being utilized.
In accordance with New York City Administrative Code Title 12, Chapter 1, Section 12-126, the City provides reimbursement of Medicare Part B insurance premiums to its
retirees and eligible dependents. The New York City Office of Labor Relations administers various employee programs, including the Medicare Reimbursement Program.